- integrale fabricagekosten
- absorption costs
Een manier van kostprijsberekening, waarbij de overheadkosten worden toegerekend aan de productie.
Bron: Kennisconsult.
An accounting practice in which fixed and variable costs of production are
absorbed by different cost centers. Providing all the products or services can
be sold at a price that covers the allocated costs, this method ensures that
both fixed and variable costs are recovered in full. However, should sales be
lost because the resultant price is too high, the organization may lose revenue
that would have contributed to its overhead.
Source: http://dictionary.bnet.com/definition/absorption+costing.html
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